31.05.2025 15:03
The Ministry of Treasury and Finance screened 28,931 doctors using an artificial intelligence-supported system and achieved a tax base increase of 2.1 billion Turkish lira within the scope of voluntary compliance. During this process, information was provided to doctors identified as high-risk, and their tax declarations were updated.
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The Ministry of Treasury and Finance screened 28,931 doctors with private practices using an artificial intelligence-supported system, and the doctors flagged by the system voluntarily increased their tax base by 2.1 billion Turkish Lira. According to information obtained from the Ministry, the analysis conducted by the Revenue Administration (GİB) focused on doctors with the highest potential within the self-employed group. In this context, an "Analysis Study on Self-Employed Professionals Engaged in Medical Activities" was conducted for the 28,931 doctors with private practices.
3,663 DOCTORS EXAMINED FOR TAX COMPLIANCE
In this study, artificial intelligence and machine learning algorithms were implemented, creating risk scenarios that worked with multivariate data sets. The risk levels of taxpayers were evaluated using AI-supported scenarios. As a result of the analyses, 3,663 doctors were identified as "high risk" in terms of tax compliance. However, no direct punitive action was taken against these taxpayers. Instead, a preventive audit and voluntary compliance approach was preferred. Doctors were provided with necessary information and guidance regarding tax legislation. Taxpayers in the risky group were informed and invited to update their declarations with remorse. As a result of this application, 1,701 of the 3,663 doctors assessed as risky submitted income tax returns benefiting from the remorse provisions. A tax base of 1.7 billion Turkish Lira was reported within these declarations. According to the calculations made on the declared amount, the average tax base per taxpayer increased fivefold compared to before compliance.
TAX AUDIT FOR THOSE WHO DO NOT RESPOND TO VOLUNTARY COMPLIANCE
In the analysis conducted on VAT declarations for the period of December 2023, the amount of deliveries and services declared within the legal period remained at approximately 9 million Turkish Lira, while the amount reported through correction declarations made in the same period in 2025 reached 358 million Turkish Lira. These data revealed that the initial declarations were significantly incomplete, but the high number of corrections made after the preventive audit and information process was evident. An impact analysis was also conducted specifically for 158 doctors who were not included in the risky group. These doctors submitted declarations with remorse in 2025 without any coercive action. These physicians reported a total tax base of 76 million Turkish Lira. Thus, a tax base increase of 2.1 billion Turkish Lira was achieved through voluntary compliance within the scope of the study. No tax audit procedures were conducted for doctors who responded to the voluntary compliance call. For doctors who were called for voluntary compliance but did not come or whose statements were not accepted, processes for referral to discretion or tax audits will be initiated. In addition to the financial information of the doctors, it will also be determined whether their expenses comply with tax legislation during the audit. In this process, the relevant units of the Ministry of Health will also be requested for the doctors' examination and surgery information.
"WE WILL SPREAD THIS MODEL"
The Minister of Treasury and Finance, Mehmet Şimşek, emphasized the importance of voluntary compliance in the tax system, stating, "We are continuing our fight against unregistered economy not only with penalties and sanctions but also by informing and guiding our taxpayers. With this study, we saw that millions of Lira in income were voluntarily declared thanks to the preventive audit model. This is not only an increase in income but also a sign of trust in tax justice." Stating that voluntary compliance is indispensable for sustainable public finance, Şimşek said, "We thank all taxpayers who trust our tax system and declare on time and accurately. We will continue our fight against unregistered economy decisively by spreading this model."
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